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As a core measure of recent tax reduction and fee reduction policies, the VAT carryover tax credit reform has significantly influenced market entities’ behaviors by optimizing corporate cash flow. This paper takes Chinese A-share listed companies from 2016 to 2022 as samples, focuses on high-tech enterprises,...

During some years, many original and interesting papers devoted to the issue of property management were published. However, there is an acute shortage of works devoted to the system of accessing models for cost-effectiveness analysis. The most researchers adapt a certain method to assess the market...

This study explored the relationship between trade openness, foreign direct investment, GDP and environmental quality in Pakistan using time series data for time period of 1971-2016.To examine long-run and short-run association among projected variables, we employed autoregressive distributed lag ARDL-bounds...

This paper takes Midea Group as the research object and analyzes its 2019–2024 financial statements to explore the financial risks faced by the enterprise in the process of rapid growth and expansion. It is found that Midea’s long-term debt service risk is in the middle of the industry, the overall fluctuation...

This research aims to determine the effect of sales growth, profitability, liquidity, and operating cash flow in predicting financial distress during the covid-19 pandemic. The population in this research are all property, real estate, and construction companies listed on the Indonesia Stock Exchange...

BUMDes (Village-Owned Enterprises) are village businesses managed by the Village Government. In its operations, BUMDes can run various business units, which are aimed at increasing the welfare and income of village communities. Therefore, BUMDes are required to have ideal governance, both in terms of...

People in their lives are inseparable from the color all the time, color is the most active and most impact element of all the visual elements. Color used in all walks of life, it not only has an irreplaceable role in the field of decorative art, but also plays an important role in film and television...

In order to investigate the effect of feature extraction on pattern classification for partial discharge (PD) signals appearing potential insulating failures in high voltage apparatus while operation, the PD-fingerprints acquired by Hipotronics DDX-7000 digital PD detector are taken as database and method...

The study aims to examine the conservatism on accounting policies after Convergence to IFRS in financial reporting of Indonesia. The study was conducted The study was conducted with the population of manufacturing companies listed in Indonesia Stock Exchange. Samples were determined by purposive sampling...

With the continuous development and progress of China’s economy aiming at high quality, domestic enterprises are aware of the defects of traditional profit indicators and gradually implement the concept of “cash is king”. Realizing the defects of traditional profit indicators, it is necessary to analyse...

With the acceleration of urbanization and the transformation of traditional industries, the number of urban lost space has proliferated. Landscape urbanism re-examines the transformation strategy of urban lost space from three levels of urban, ecological and cultural, and reconstructs the urban lost...

Expert knowledge is very important and necessary in any field. It generally refers to the empirical experts and determine knowledge which expert used to solve problem. We can acquire unique and effective methods and knowledge systems from experts formed during their long term learning and working, so...

This longitudinal study examines the strategic transformation and financial resilience of Beijing Yanwen Logistics (2018–2021), a key player in China's cross-border e-commerce logistics sector. Through financial ratio analysis and strategic positioning evaluation, we identify three critical success...

Shared economy is a business model in which individuals, businesses, or organizations share the right to use idle resources through a shared platform and get a return. Cloud computing, large data and other emerging information technology, complex and volatile business competition environment, and light...

In recent years, a growing interest in foods of plant origin, especially plant protein foods, has become evident. The oriental soybean foods have appeared all over the world. Tempeh, one of soybean protein food, is one of popular Indonesian soybean food made from yellow soybean by fermentation with a...

Financing is a type for cash support. Financial resources of the enterprise, which are directed to its development, are formed at the expense of depreciation deductions, profits received from all types of economic and financial activities, additional share contributions of participants in partnerships,...

With its continuing in-depth research, data mining has become gradually mature. In comparison with static data mining, dynamic data mining is being appreciated for its capacities of dealing with the data which are uncertain, irregular and obviously time-related. This paper, based on the cloud model theory,...

Given how quickly augmented reality (AR) and virtual reality (VR) technologies are developing, panoramic image stitching technology is playing an increasingly important role in providing immersive experiences. Especially in complex scenes where natural and urban environments are interwoven, high-quality...

With the rapid development of China's economy and science and technology, the overall development of the construction industry shows a good trend, which means that the construction industry will have a very broad development prospect and market in China in the next few years. Therefore, more and...

With the rapid development of China's capital market, the enterprise valuation becomes more and more important. In China, the discounted cash flow method is the most widely used method in the practice of enterprise valuation. This paper researched the related theories of unleveraged free cash flow discount...

Since China’s neoinfrastructure REITs have just started, there is limited research on REITs products and risks in China. This paper analyzes the revenue and risk characteristics of infrastructure such as small hydropower stations and modifies the traditional operating cash flow method, multiplier method,...

In order to understand the mechanical characteristics of foam concrete backfill steel corrugated pipe culvert, this paper uses numerical simulation to analyze the mechanical characteristics of foam concrete and pipe culvert structures with different backfill methods. The results show that when using...

In this paper, the recursive backstepping nonlinear control method is proposed. Based on the Lyapunov theory, the controllers are designed to achieve the new hyperchaotic system globally, asymptotically stabilized at the equilibrium point. Furthermore, a robust control method combining backstepping and...

Business competition is getting more challenging in the current era of globalization, so companies must be able to generate income and manage company operations effectively and efficiently. Therefore, billing and receiving cash is an essential part of the business process at PT ABC to generate income....

The Family Hope Program (PKH) is one of Indonesia’s conditional cash transfer (CCT) programs aimed at breaking the cycle of poverty by increasing access to health and education services. This study evaluates the impact of PKH on access to health and education services in Alla District, Enrekang Regency,...

Based on the research that has already been done by the Prospera program, we developed 4 statistic models to investigate the relationship between math, or Spanish, and other variables provided in a child’s life. In the first model, we used regression model to see the children’s 9th grade math score alone...

The main purpose of the publishing companies’ IPO is to ensure maintenance and appreciation of the value of national capital. Evaluating listed publishing companies whether in reality to realize above goal is the starting point of writing in this paper. This paper, by using the announcement of information...

“Group training method” actual combat teaching reform, we should fully understand the significance of carrying out actual combat teaching, firmly set up the concept of training for war, optimize the content system of group teaching, innovate the teaching mode of group training, perfect the evaluation...

Grouting bolts are planted partly at the grid of frame beam in reinforcing highway slope. The dimension of frame beam and the length of bolts are the key parameters in design. Based engineering example by acoustic detection, the effect is appraised with the increasing rate of wave velocity along depth...

In this paper, earthquake triggering is described as the process of local instability of system in mathematical and physical way. And critical instability conditions of the fault in analysis domain are given. Based on elastic-plastic theory general constitutive relationship of the fault plane is derived....

Many colleges and universities offer advanced mathematics courses, focusing on guiding college students to carry out thinking training, so that they can flexibly master various problem-solving methods and have strong ability to use mathematical knowledge. Among them, the teaching of calculus is very...

As developing individuals, the university students are faced with a lot of developmental tasks. The “self-development” is the key topic of their development. The research of psychosocial development theory as well as ego identity created by Erik H Erikson provides systematic and theoretical framework...

With the rapid development of E-commerce, more and more enterprises attach great importance to customer experience, and B2C E-commerce logistics enterprises make no exception. The good customer experience can promote consumer s’ perception of the service level of E-Commerce logistics enterprises. This...

As we known, ants are blind and single ant’s capacity is limited. But researchers have studied that ant colonies have egregious ability to search shorter path which loads between their nests and foods. Inspired from this and based on ant colony optimization(ACO), we propose a new approach about attributes...

Knowledge workers are a company’s valuable wealth. How to effectively improve their motivation is one of the entrepreneurs’ most concerned issues. This paper works out an index system of knowledge workers’ satisfaction. This satisfaction system which adopts Analytic Hierarchy Process with indicator weight...

Cash is an essential asset because cash is internal funding in a company. Companies usually have cash on hand (cash holding) used in case of a financial crisis in the future. This study aimed to determine the effect of Growth Opportunity, Leverage, Net Working Capital and Firm Size on Cash Holding. This...

This study aims to design and develop a model of integrated financial information system based on Google Spreadsheet for Control Effectiveness of Company’s Working Capital. Data were collected using observation, interview and mini experiment. This study shows that the model of the application are very...

The article considers the issues related to assessment and management of company value. It justifies the need for applying economic-mathematical modeling for company valuation in order to let companies manage their values. The authors propose models for calculating cash flow based on income and investment...

Henry David Thoreau’s contact with and research on the Oriental religions thoughts is closely related not only to the influence of his tutor Emerson, but also to his solitude and free life attitude which resists material pursuit to be the aim of life. Thoreau’s thought and his works are greatly influenced...

This paper proposed to develop an auxiliary software system for recognizing the medical data of hepatic pathological changes based on the deep learning of medical data identification technology.Built under the idea of personal demands and self-service platform, the system is supported by artificial intelligence,...

Motivated by intuitionistic fuzzy sets and fzzy linguistic approach, this article proposes the concept of linguistic intuitionistic fuzzy numbers (LIFNs) where membership and and nonmembership are represented as linguistic terms. In order to process the multiple attribute decision making (MADM) with...

Mathematics is one of the most important basic courses in military academy, its traditional teaching methods have been unable to meet the era of big data cadets’ personalized, diversified learning needs. This article makes a discussion on the blended teaching method that based on the micro-lectures....

With the advent of the digital technology era, college students-who serve as core participants in digital learning and daily life-have access to the conveniences brought by digital technologies, yet they are concurrently confronted with an increasingly heavy digital burden. This burden is primarily manifested...

Government purchase of public service has been widely applied to many fields of public sports by all levels of China local government, becoming a new mechanism and method to improving sports public service. We investigate the purchase ex-perience of sports public service by Shanghai, Changsha and Foshan...

With the development of the museum, the museum's social education work has made great achievements. However, most of the current museum educational activities focus on the function of teaching objects and their historical values, often ignoring the artistic value behind the cultural relics. Historical...

The increasing use of non-cash financial instrument (cashless society) is observable from the increase of money supply. Previous researches found a positive relationship between the total of money supply and inflation. In its effort of stabilizing price and inflation, Bank Indonesia uses interest rate...

This study aims to examine and analyze the effect of non-cash payment transactions, inflation, interest rates on the money supply (M1) in Indonesia during the covid-19 pandemic. The analytical method used in this research is multiple linear regression analysis using secondary data. Data collection in...

The aims of this research is to determine the sales growth rate (SGR) and the relative market share (RMS) position of PT. Semen Tonasa in the South Sulawesi region in 2021 and 2022, then determines a business strategy that is feasible to implement in order to compete with its main competitors in the...

Based on Yongqing Guo’s financial statement reconstruction theory, this study systematically analyzes Dong Bo Bio Corporationlogical Company’s investment and financing activities from 2014 to 2023, aiming to reveal its core problems in asset allocation, capital structure and efficiency, and to provide...

Moocs domestic and foreign educators to become a hot topic Business English courses are also exploring how to Mu applied to teaching. It introduces the meaning and characteristics of Moocs, as well as business English major, and using SWOT analysis, from the internal strengths and weaknesses and external...